The Following Information Is Available for Beast Company and Its

The following information is available for Beast Company and its two divisions, Reptiles and Mammals: $\begin{array}{l}&\text { Company as a } & \text { Reptiles } & \text { Mammal } \\&\text { whole } & \text { Division } & \text { Division }\\\text { Net sales }&\$300,000&\$170,000&\$130,000\\\text { Fixed costs: }\\\text { Controllable by }\\\text { division managers } & 16,000 & 10,000 & 6,000 \\\text { Controllable by others } & 8,000 & 6,000 & 2,000\text { Variable costs: }\\\text { Cost of } & & & \\\text { merch andise sold } & 46,000 & 28,000 & 18,000 \\\text { Operating expenses } & 14,000 & 8,000 & 6,000 \\\text { Unalloc ated costs } & 4,000 & &\end{array}$ Required:
a. Compute the contribution margin for the Reptiles Division.
b. Compute the contribution controllable by the manager of the Mammal Division.
c. Compute the contribution by segment for the Mammal Division.
d. Compute the income before income taxes for the Beast Company.